Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 1 December 2021

100000 ASSETS

101000 Fund Balance With Treasury Debit

109000 Fund Balance With Treasury While Awaiting a Warrant Debit

CASH

110100 General Fund of the U.S. Government's Operating Cash Debit

110300 Restricted Operating Cash Debit

110900 Checks Outstanding Credit

111000 Undeposited Collections Debit

112000 Imprest Funds Debit

112500 U.S. Debit Card Funds Debit

113000 Funds Held Outside of Treasury - Budgetary Debit

113500 Funds Held Outside of Treasury - Non-Budgetary Debit

113510 Restricted Cash Held Outside of Treasury - Non-Budgetary Debit

114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account

Debit

119000 Other Cash Debit

119090 Other Cash - International Monetary Fund Debit

119305 International Monetary Fund - Letter of Credit Credit

119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Debit

119307 International Monetary Fund - Dollar Deposits With the IMF Credit

119309 International Monetary Fund - Currency Holdings Debit

119333 International Monetary Fund - Reserve Position Debit

119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit

119500 Other Monetary Assets Debit

120000 Foreign Currency Debit

120500 Foreign Currency Denominated Equivalent Assets Debit

120900 Uninvested Foreign Currency Debit

123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary Debit

125000 Central Accounting/Agency Reconciliation Account Debit

RECEIVABLES

131000 Accounts Receivable Debit

131900 Allowance for Loss on Accounts Receivable Credit

132000 Funded Employment Benefit Contributions Receivable Debit

132100 Unfunded FECA Benefit Contributions Receivable Debit

132500 Taxes Receivable Debit

132900 Allowance for Loss on Taxes Receivable Credit

133000 Receivable for Transfers of Currently Invested Balances Debit

133500 Expenditure Transfers Receivable Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 2 December 2021

134000 Interest Receivable - Not Otherwise Classified Debit

134100 Interest Receivable - Loans Debit

134200 Interest Receivable - Investments Debit

134300 Interest Receivable - Taxes Debit

134400 Interest Receivable on Special Drawing Rights (SDR) Debit

134500 Allowance for Loss on Interest Receivable - Loans Credit

134600 Allowance for Loss on Interest Receivable - Investments Credit

134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Credit

134800 Allowance for Loss on Interest Receivable - Taxes Credit

135000 Loans Receivable Debit

135090 Loans Receivable - International Monetary Fund Debit

135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit

135900 Allowance for Loss on Loans Receivable Credit

135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

Credit

136000 Penalties and Fines Receivable - Not Otherwise Classified Debit

136100 Penalties and Fines Receivable - Loans Debit

136300 Penalties and Fines Receivable - Taxes Debit

136500 Allowance for Loss on Penalties and Fines Receivable - Loans Credit

136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Credit

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes Credit

137000 Administrative Fees Receivable - Not Otherwise Classified Debit

137100 Administrative Fees Receivable - Loans Debit

137300 Administrative Fees Receivable - Taxes Debit

137400 Criminal Restitution Receivable Debit

137500 Allowance for Loss on Administrative Fees Receivable - Loans Credit

137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Credit

137800 Allowance for Loss on Administrative Fees Receivable - Taxes Credit

137900 Allowance for Loss on Criminal Restitution Receivable Credit

138000 Loans Receivable - Troubled Assets Relief Program Debit

138100 Interest Receivable - Loans - Troubled Assets Relief Program Debit

138400 Interest Receivable - Foreign Currency Denominated Assets Debit

138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

Credit

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit

139000 Appropriated Dedicated Collections Receivable Debit

139900 Allowance for Subsidy Credit

141000 Advances and Prepayments Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 3 December 2021

198100 Receivable from Custodian or Non-Entity Assets Receivable From

a Federal Agency - Other Than the General Fund of the U.S. 

Government

Debit

INVENTORY AND RELATED PROPERTY

151100 Operating Materials and Supplies Held for Use Debit

151200 Operating Materials and Supplies Held in Reserve for Future Use Debit

151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit

151400 Operating Materials and Supplies Held for Repair Debit

151600 Operating Materials and Supplies in Development Debit

151900 Operating Materials and Supplies - Allowance Credit

152100 Inventory Purchased for Resale Debit

152200 Inventory Held in Reserve for Future Sale Debit

152300 Inventory Held for Repair Debit

152400 Inventory - Excess, Obsolete, and Unserviceable Debit

152500 Inventory - Raw Materials Debit

152600 Inventory - Work-in-Process Debit

152700 Inventory - Finished Goods Debit

152900 Inventory - Allowance Credit

SEIZED MONETARY ASSETS

153100 Seized Monetary Instruments Debit

153200 Seized Cash Deposited Debit

FORFEITED PROPERTY

154100 Forfeited Property Held for Sale Debit

154200 Forfeited Property Held for Donation or Use Debit

154900 Forfeited Property - Allowance Credit

FORECLOSED PROPERTY

155100 Foreclosed Property Debit

155900 Foreclosed Property - Allowance Credit

COMMODITIES

156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit

156900 Commodities - Allowance Credit

STOCKPILE MATERIALS

157100 Stockpile Materials Held in Reserve Debit

157200 Stockpile Materials Held for Sale Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 4 December 2021

OTHER RELATED PROPERTY

159100 Other Related Property Debit

159900 Other Related Property - Allowance Credit

INVESTMENTS

161000 Investments in U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Credit

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit

161300 Amortization of Discount and Premium on U.S. Treasury 

Securities Issued by the Bureau of the Fiscal Service

Debit

161800 Market Adjustment - Investments Debit

162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit

162100 Discount on Securities Other Than the Bureau of the Fiscal 

Service Securities

Credit

162200 Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit

162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

Debit

163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit

163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Credit

163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit

164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit

164300 Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Credit

164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit

164500 Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Credit

164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Credit

164700 Premium on Securities Accounted for Under the Provisions of the

Federal Credit Reform Act

Debit

165000 Preferred Stock in Federal Government Sponsored Enterprise Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 5 December 2021

165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

Debit

165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

Debit

165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Debit

167000 Foreign Investments Debit

167100 Discount on Foreign Investments Credit

167200 Premium on Foreign Investments Debit

167900 Foreign Exchange Rate Revalue Adjustments - Investments Debit

169000 Other Investments Debit

GENERAL PROPERTY, PLANT, AND EQUIPMENT

171100 Land and Land Rights Debit

171200 Improvements to Land Debit

171900 Accumulated Depreciation on Improvements to Land Credit

172000 Construction-in-Progress Debit

173000 Buildings, Improvements, and Renovations Debit

173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Credit

174000 Other Structures and Facilities Debit

174900 Accumulated Depreciation on Other Structures and Facilities Credit

175000 Equipment Debit

175900 Accumulated Depreciation on Equipment Credit

181000 Assets Under Capital Lease Debit

181900 Accumulated Depreciation on Assets Under Capital Lease Credit

182000 Leasehold Improvements Debit

182900 Accumulated Amortization on Leasehold Improvements Credit

183000 Internal-Use Software Debit

183200 Internal-Use Software in Development Debit

183900 Accumulated Amortization on Internal-Use Software Credit

184000 Other Natural Resources Debit

184900 Allowance for Depletion Credit

189000 Other General Property, Plant, and Equipment Debit

189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Credit

OTHER ASSETS

192100 Receivable From Appropriations Debit

192300 Contingent Receivable for Capital Transfers Debit

192500 Capital Transfers Receivable Debit

198000 Asset for Agency's Custodial and Non-Entity Liabilities - General 

Fund of the U.S. Government

Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 6 December 2021

199000 Other Assets Debit

199010 Other Assets - General Fund of the U.S. Government Debit

199500 General Property, Plant, and Equipment Permanently Removed 

but Not Yet Disposed

Debit

199900 Central Accounting Control Account Debit

200000 LIABILITIES

201000 Liability for Fund Balance With Treasury Credit

209010 Liability for Fund Balance While Awaiting a Warrant Credit

ACCRUED LIABILITIES - OTHER

211000 Accounts Payable Credit

211200 Accounts Payable for Federal Government Sponsored Enterprise Credit

212000 Disbursements in Transit Credit

213000 Contract Holdbacks Credit

214000 Accrued Interest Payable - Not Otherwise Classified Credit

214100 Accrued Interest Payable - Loans Credit

214200 Accrued Interest Payable - Debt Credit

215000 Payable for Transfers of Currently Invested Balances Credit

215500 Expenditure Transfers Payable Credit

216000 Entitlement Benefits Due and Payable Credit

217000 Subsidy Payable to the Financing Account Credit

218000 Loan Guarantee Liability Credit

219000 Other Liabilities With Related Budgetary Obligations Credit

219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

Credit

219200 Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks

Credit

219300 Allocation of Special Drawing Rights (SDRs) Credit

220000 Liability for Unpaid Insurance Claims Credit

220500 Liability for Unearned Insurance Premiums Credit

ACCRUED LIABILITIES - PAYROLL AND BENEFITS

221000 Accrued Funded Payroll and Leave Credit

221100 Withholdings Payable Credit

221300 Employer Contributions and Payroll Taxes Payable Credit

221500 Other Post Employment Benefits Due and Payable Credit

221600 Pension Benefits Due and Payable to Beneficiaries Credit

221700 Benefit Premiums Payable to Carriers Credit

221800 Life Insurance Benefits Due and Payable to Beneficiaries Credit

222000 Unfunded Leave Credit

222500 Unfunded FECA Liability Credit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 7 December 2021

229000 Other Unfunded Employment Related Liability Credit

UNEARNED REVENUE

231000 Liability for Advances and Prepayments Credit

232000 Other Deferred Revenue Credit

240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Credit

241000 Liability for Clearing Accounts Credit

DEBT

251000 Principal Payable to the Bureau of the Fiscal Service Credit

251100 Capitalized Loan Interest Payable - Non-Credit Reform Credit

252000 Principal Payable to the Federal Financing Bank Credit

253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Credit

253100 Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Debit

253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Credit

253300 Amortization of Discount on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Credit

253400 Amortization of Premium on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Debit

254000 Participation Certificates Credit

259000 Other Debt Credit

ACTUARIAL LIABILITIES

261000 Actuarial Pension Liability Credit

262000 Actuarial Health Insurance Liability Credit

263000 Actuarial Life Insurance Liability Credit

265000 Actuarial FECA Liability Credit

266000 Actuarial Liabilities for Federal Insurance and Guarantee 

Programs

Credit

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs Credit

269000 Other Actuarial Liabilities Credit

OTHER LIABILITIES

291000 Prior Liens Outstanding on Acquired Collateral Credit

292000 Contingent Liabilities Credit

292200 Contingent Liabilities - Federal Government Sponsored Enterprise Credit

292300 Contingent Liability for Capital Transfers Credit

294000 Capital Lease Liability Credit

296000 Accounts Payable From Canceled Appropriations Credit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 8 December 2021

297000 Liability for Capital Transfers Credit

298000 Custodial Liability Credit

298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

Credit

299000 Other Liabilities Without Related Budgetary Obligations Credit

299010 Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government

Credit

299100 Other Liabilities - Reductions Credit

299110 Reductions of Other Liabilities - General Fund of the U.S. 

Government

Credit

299200 Appropriated Dedicated Collections Liability Credit

299500 Estimated Cleanup Cost Liability Credit

300000 NET POSITION

309000 Unexpended Appropriations While Awaiting a Warrant Credit

309010 Appropriations Outstanding - Warrants to be Issued Debit

310000 Unexpended Appropriations - Cumulative Credit

310100 Unexpended Appropriations - Appropriations Received Credit

310200 Unexpended Appropriations - Transfers-In Credit

310300 Unexpended Appropriations - Transfers-Out Debit

310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit

310600 Unexpended Appropriations - Adjustments Debit

310700 Unexpended Appropriations - Used - Accrued Debit

310710 Unexpended Appropriations - Used - Disbursed Debit

310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit

310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Debit

320000 Appropriations Outstanding - Cumulative Debit

320100 Appropriations Outstanding - Warrants Issued Debit

320110 Appropriations Outstanding - Transfers Debit

320600 Appropriations Outstanding - Adjustments Credit

320700 Appropriations Outstanding - Used - Accrued Credit

320710 Appropriations Outstanding - Used - Disbursed Credit

320800 Appropriations Outstanding - Prior-Period Adjustments Credit

331000 Cumulative Results of Operations Credit

340000 Fiduciary Net Assets Credit

341000 Contributions to Fiduciary Net Assets Credit

342000 Withdrawals or Distributions of Fiduciary Net Assets Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 9 December 2021

400000 BUDGETARY

ANTICIPATED RESOURCES

403400 Anticipated Adjustments to Contract Authority Credit

404400 Anticipated Reductions to Borrowing Authority Credit

404700 Anticipated Transfers to the General Fund of the U.S. Government 

- Current-Year Authority

Credit

404800 Anticipated Transfers to the General Fund of the U.S. Government 

- Prior-Year Balances

Credit

405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Credit

406000 Anticipated Collections From Non-Federal Sources Debit

407000 Anticipated Collections From Federal Sources Debit

TRANSFERS OF RECEIVABLES FROM INVESTED 

BALANCES

408100 Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

Credit

408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

Credit

408300 Transfers - Current-Year Authority - Receivable - Transferred Credit

APPROPRIATIONS REALIZED

411100 Debt Liquidation Appropriations Debit

411200 Liquidation of Deficiency - Appropriations Debit

411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

Debit

411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Debit

411500 Loan Subsidy Appropriation Debit

411600 Debt Forgiveness Appropriation Debit

411601 Debt Forgiveness - Cancellation of Debt Adjustment Debit

411700 Loan Administrative Expense Appropriation Debit

411800 Reestimated Loan Subsidy Appropriation Debit

411900 Other Appropriations Realized Debit

411910 Indefinite Appropriation - Upward Adjustments Debit

411912 Definite Appropriation - Adjustments for Trust Fund Share - Prior 

Year

Credit

411990 Other Appropriations Realized - International Monetary Fund Debit

411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 10 December 2021

411992 Other Appropriations Realized - International Monetary Fund -

Letter of Credit

Debit

411993 Other Appropriations Realized - International Monetary Fund -

New Arrangements to Borrow (NAB)

Debit

411994 Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

Debit

412000 Anticipated Indefinite Appropriations Debit

412050 Anticipated Definite Appropriation - Adjustments for Trust Fund 

Share - Prior Year

Credit

412100 Amounts Appropriated From Specific Invested TAFS Reclassified 

- Receivable - Cancellation

Debit

412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

Debit

412300 Amounts Appropriated From Specific Invested TAFS Reclassified 

- Receivable - Temporary Reduction

Debit

412400 Amounts Appropriated From Specific Invested TAFS Reclassified 

- Payable - Temporary Reduction/Cancellation

Credit

412500 Loan Modification Adjustment Transfer Appropriation Debit

412600 Amounts Appropriated From Specific Invested TAFS -

Receivable

Debit

412700 Amounts Appropriated From Specific Invested TAFS - Payable Credit

412800 Amounts Appropriated From Specific Invested TAFS - TransfersInDebit

412900 Amounts Appropriated From Specific Invested TAFS - TransfersOutCredit

CONTRACT AUTHORITY

413000 Appropriation to Liquidate Contract Authority Withdrawn Credit

413100 Current-Year Indefinite Contract Authority Debit

413120 Current-Year Definite Contract Authority Debit

413200 Substitution of Contract Authority Credit

413300 Decreases to Indefinite Contract Authority Credit

413400 Indefinite Contract Authority Withdrawn Credit

413415 Adjustment for Definite Contract Authority - Prior-Year Credit

413500 Contract Authority Liquidated Credit

413600 Contract Authority To Be Liquidated by Trust Funds Credit

413700 Transfers of Contract Authority - Allocation Debit

413800 Appropriation to Liquidate Contract Authority Debit

413810 Appropriation to Liquidate Contract Authority - FMSTF Debit

413900 Contract Authority Carried Forward Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 11 December 2021

BORROWING AUTHORITY

414000 Substitution of Borrowing Authority Credit

414100 Current-Year Indefinite Borrowing Authority Debit

414120 Current-Year Definite Borrowing Authority Debit

414200 Actual Repayment of Borrowing Authority Converted to Cash -

Current-Year Authority

Credit

414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

Credit

414202 Actual Repayment of Definite Borrowing Authority Converted to 

Cash - Prior-Year Balances

Credit

414203 Actual Repayment of Indefinite Borrowing Authority Converted 

to Cash - Prior-Year Balances

Credit

414300 Current-Year Decreases to Indefinite Borrowing Authority Credit

414400 Borrowing Authority Withdrawn Credit

414500 Borrowing Authority Converted to Cash Credit

414600 Actual Repayments of Debt, Current-Year Authority Credit

414700 Actual Repayments of Debt, Prior-Year Balances Credit

414800 Resources Realized From Borrowing Authority Debit

414900 Borrowing Authority Carried Forward Debit

OTHER BUDGETARY RESOURCES

412250 Federal Financing Bank (FFB) - Net Principal Payments Debit

415000 Reappropriations - Transfers-In Debit

415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Credit

415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Credit

415300 Transfers of Contract Authority - Non-Allocation Debit

415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Debit

415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Debit

415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously 

Precluded From Obligation

Debit

415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Debit

415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Debit

415900 Repayment of Repayable Advances - Current-Year Authority Credit

415901 Repayment of Repayable Advances - Prior-Year Balances Credit

416000 Anticipated Transfers - Current-Year Authority Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 12 December 2021

416500 Allocations of Authority - Anticipated From Invested Balances Debit

416512 Allocations of Authority - Anticipated From Invested Balances -

Prior Year

Debit

416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Debit

416612 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Prior Year

Debit

416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Debit

416712 Allocations of Realized Authority - Transferred From Invested 

Balances - Prior Year

Debit

416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Debit

417000 Transfers - Current-Year Authority Debit

417100 Non-Allocation Transfers of Invested Balances - Receivable Debit

417200 Non-Allocation Transfers of Invested Balances - Payable Credit

417300 Non-Allocation Transfers of Invested Balances - Transferred Debit

417400 Transfers - Current-Year Borrowing Authority Converted to Cash Debit

417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit

417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Debit

417600 Allocation Transfers of Prior-Year Balances Debit

417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

Debit

418000 Anticipated Transfers - Prior-Year Balances Debit

418300 Anticipated Balance Transfers - Unobligated Balances -

Legislative Change of Purpose

Debit

419000 Transfers - Prior-Year Balances Debit

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Debit

419200 Balance Transfers - Unexpired to Expired Debit

419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Debit

419500 Transfer of Obligated Balances Debit

419600 Balance Transfers-In - Expired to Expired Debit

419700 Balance Transfers-Out - Expired to Expired Credit

419900 Transfer of Expired Expenditure Transfers - Receivable Debit

420100 Total Actual Resources - Collected Debit

420190 Total Actual Resources - Collected - International Monetary Fund Debit

420800 Adjustment to Total Resources - Disposition of Canceled Payables Credit

421000 Anticipated Reimbursements Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 13 December 2021

421100 Anticipated Reimbursements Used for Substitution of Contract 

Authority

Credit

421200 Liquidation of Deficiency - Offsetting Collections Debit

421500 Anticipated Expenditure Transfers from Trust Funds Debit

421512 Anticipated Offsetting Collections - Expenditure Transfer from 

Trust Funds - Adjustments for Trust Fund Share - Prior Year

Debit

422100 Unfilled Customer Orders Without Advance Debit

422200 Unfilled Customer Orders With Advance Debit

422300 Uncollected Subsidy from Program Account Debit

422500 Expenditure Transfers From Trust Funds - Receivable Debit

422512 Offsetting Collections - Expenditure Transfer from Trust Funds -

Receivable - Adjustments for Trust Fund Share - Prior Year

Debit

423000 Unfilled Customer Orders Without Advance - Transferred Debit

423100 Unfilled Customer Orders With Advance - Transferred Credit

423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Debit

423300 Reimbursements Earned - Receivable - Transferred Debit

423400 Other Federal Receivables - Transferred Debit

424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Credit

425100 Reimbursements Earned - Receivable Debit

425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

Debit

425300 Prior-Year Unfilled Customer Orders With Advance - Refunds 

Paid

Debit

425400 Reimbursements Earned - Collected From Non-Federal Sources Debit

425500 Expenditure Transfers from Trust Funds - Collected Debit

425512 Offsetting Collections - Expenditure Transfer from Trust Funds -

Collected - Adjustments for Trust Fund Share - Prior Year

Debit

426000 Actual Collections of Governmental-Type Fees Debit

426100 Actual Collections of Business-Type Fees Debit

426200 Actual Collections of Loan Principal Debit

426300 Actual Collections of Loan Interest Debit

426400 Actual Collections of Rent Debit

426500 Actual Collections From Sale of Foreclosed Property Debit

426600 Other Actual Business-Type Collections From Non-Federal 

Sources

Debit

426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Debit

426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Debit

426900 Actual Collections of Voluntary Insurance Enrollment FeesBusiness Type FeesDebit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 14 December 2021

427100 Actual Program Fund Subsidy Collected Debit

427300 Interest Collected From Treasury Debit

427500 Actual Collections From Liquidating Fund Debit

427600 Actual Collections From Financing Fund Debit

427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

Debit

428300 Interest Receivable From Treasury Debit

428500 Receivable From the Liquidating Fund Debit

428600 Receivable From the Financing Fund Debit

428700 Other Federal Receivables Debit

429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds Debit

429500 Adjustments to the Exchange Stabilization Fund (ESF) Debit

429590 Adjustments to the International Monetary Fund Debit

BUDGETARY ADJUSTMENTS AND STATUS OF 

RESOURCES - UNOBLIGATED

431000 Anticipated Recoveries of Prior-Year Obligations Debit

432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Debit

435000 Canceled Authority Credit

435100 Partial or Early Cancellation of Authority Credit

435190 Partial Cancellation of Authority - International Monetary Fund Credit

435400 Appropriation Withdrawn Credit

435500 Cancellation of Appropriation From Unavailable Receipts Credit

435600 Cancellation of Appropriation From Invested Balances Credit

435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Credit

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Credit

438200 Temporary Reduction - New Budget Authority Credit

438300 Temporary Reduction - Prior-Year Balances Credit

438400 Temporary Reduction/Cancellation Returned by Appropriation Credit

438500 Temporary Sequester Returned for Cancellation Debit

438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

Credit

438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

Credit

439000 Reappropriations - Transfers-Out Credit

439100 Adjustments to Indefinite Appropriations Credit

439190 Adjustments to Indefinite Appropriations - International Monetary 

Fund

Credit

439200 Permanent Reduction - New Budget Authority Credit

439300 Permanent Reduction - Prior-Year Balances Credit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 15 December 2021

439400 Receipts Unavailable for Obligation Upon Collection Credit

439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable Credit

439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

Debit

439412 Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior 

Year

Debit

439432 Anticipated Unobligated Balances Made Available from 

Previously Unavailable Receipts - Adjustments for Trust Fund 

Share - Prior Year

Debit

439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Credit

439502 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Anticipated Current-Year Authority

Credit

439504 Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

Credit

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

Credit

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation -

Realized Current-Year Authority

Credit

439701 Appropriations Temporarily Precluded From Obligation -

Realized Prior-Year Authority

Credit

439702 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation -

Anticipated Current-Year Authority

Credit

439703 Appropriations Temporarily Precluded From Obligation -

Anticipated Prior-Year Authority

Credit

439730 Appropriations Temporarily Precluded From Obligation Credit

439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Credit

439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

Credit

439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Credit

442000 Unapportioned Authority - Pending Rescission Credit

443000 Unapportioned Authority - OMB Deferral Credit

445000 Unapportioned - Unexpired Authority Credit

449000 Anticipated Resources - Unapportioned Authority Credit

451000 Apportionments Credit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 16 December 2021

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Credit

461000 Allotments - Realized Resources Credit

462000 Unobligated Funds Exempt From Apportionment Credit

462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Credit

462091 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

Credit

463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Credit

465000 Allotments - Expired Authority Credit

469000 Anticipated Resources - Programs Exempt From Apportionment Credit

470000 Commitments - Programs Subject to Apportionment Credit

472000 Commitments - Programs Exempt From Apportionment Credit

BUDGETARY ADJUSTMENTS AND STATUS OF 

RESOURCES - UNEXPENDED OBLIGATIONS

436000 Appropriation Purpose Fulfilled - Balance Not Available Credit

436001 Appropriation Purpose Fulfilled - To be Returned to Treasury Debit

480100 Undelivered Orders - Obligations, Unpaid Credit

480200 Undelivered Orders - Obligations, Prepaid/Advanced Credit

483100 Undelivered Orders - Obligations Transferred, Unpaid Credit

483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced Credit

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders 

- Obligations, Recoveries

Debit

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Debit

488100 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Credit

488200 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Credit

BUDGETARY ADJUSTMENTS AND STATUS OF 

RESOURCES - EXPENDED AUTHORITY

490100 Delivered Orders - Obligations, Unpaid Credit

490200 Delivered Orders - Obligations, Paid Credit

490800 Authority Outlayed Not Yet Disbursed Credit

493100 Delivered Orders - Obligations Transferred, Unpaid Credit

497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Debit

497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 17 December 2021

498100 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Unpaid

Credit

498200 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Paid

Credit

500000 REVENUE AND OTHER FINANCING SOURCES

510000 Revenue From Goods Sold Credit

510900 Contra Revenue for Goods Sold Debit

520000 Revenue From Services Provided Credit

520900 Contra Revenue for Services Provided Debit

531000 Interest Revenue - Other Credit

531100 Interest Revenue - Investments Credit

531200 Interest Revenue - Loans Receivable/Uninvested Funds Credit

531300 Interest Revenue - Subsidy Amortization Credit

531400 Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

Credit

531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit

531700 Contra Revenue for Interest Revenue - Loans Receivable Debit

531800 Contra Revenue for Interest Revenue - Investments Debit

531900 Contra Revenue for Interest Revenue - Other Debit

532000 Penalties and Fines Revenue Credit

532400 Contra Revenue for Penalties and Fines Debit

532500 Administrative Fees Revenue Credit

532900 Contra Revenue for Administrative Fees Debit

540000 Funded Benefit Program Revenue Credit

540500 Unfunded FECA Benefit Revenue Credit

540600 Contra Revenue for Unfunded FECA Benefit Revenue Debit

540900 Contra Revenue for Funded Benefit Program Revenue Debit

550000 Insurance and Guarantee Premium Revenue Credit

550900 Contra Revenue for Insurance and Guarantee Premium Revenue Debit

560000 Donated Revenue - Financial Resources Credit

560900 Contra Revenue for Donations - Financial Resources Debit

561000 Donated Revenue - Non-Financial Resources Credit

561900 Contra Donated Revenue - Nonfinancial Resources Debit

564000 Forfeiture Revenue - Cash and Cash Equivalents Credit

564900 Contra Forfeiture Revenue - Cash and Cash Equivalents Debit

565000 Forfeiture Revenue - Forfeitures of Property Credit

565900 Contra Forfeiture Revenue - Forfeitures of Property Debit

570000 Expended Appropriations - Used - Accrued Credit

570005 Appropriations - Expended - Accrued Debit

570006 Appropriations - Expended - Disbursed Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 18 December 2021

570010 Expended Appropriations - Disbursed Credit

570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Credit

570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Credit

570810 Appropriations - Expended - Prior-Period Adjustments Debit

570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Credit

571000 Transfer-in of Agency Unavailable Custodial and Non-Entity 

Collections

Credit

571200 Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. GovernmentCredit

571300 Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the 

General Fund of the U.S. Government

Credit

572000 Financing Sources Transferred In Without Reimbursement Credit

573000 Financing Sources Transferred Out Without Reimbursement Debit

573500 Appropriated Dedicated Collections to be Transferred In Credit

573600 Appropriated Dedicated Collections to be Transferred Out Debit

574000 Appropriated Dedicated Collections Transferred In Credit

574500 Appropriated Dedicated Collections Transferred Out Debit

575000 Expenditure Financing Sources - Transfers-In Credit

575500 Non-Expenditure Financing Sources - Transfers-In - Other Credit

575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

Credit

576000 Expenditure Financing Sources - Transfers-Out Debit

576500 Non-Expenditure Financing Sources - Transfers-Out - Other Debit

576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

Debit

577500 Non-Budgetary Financing Sources Transferred In Credit

577600 Non-Budgetary Financing Sources Transferred Out Debit

577700 Authority Transfer Control In Credit

577800 Authority Transfer Control Out Debit

578000 Imputed Financing Sources Credit

579000 Other Financing Sources Credit

579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

Credit

579010 Other General Fund Financing Sources Debit

579100 Adjustment to Financing Sources - Credit Reform Debit

579200 Financing Sources To Be Transferred Out - Contingent Liability Debit

579500 Seigniorage Credit

580000 Tax Revenue Collected - Not Otherwise Classified Credit

580100 Tax Revenue Collected - Individual Credit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 19 December 2021

580200 Tax Revenue Collected - Corporate Credit

580300 Tax Revenue Collected - Unemployment Credit

580400 Tax Revenue Collected - Excise Credit

580500 Tax Revenue Collected - Estate and Gift Credit

580600 Tax Revenue Collected - Customs Credit

582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified Credit

582100 Tax Revenue Accrual Adjustment - Individual Credit

582200 Tax Revenue Accrual Adjustment - Corporate Credit

582300 Tax Revenue Accrual Adjustment - Unemployment Credit

582400 Tax Revenue Accrual Adjustment - Excise Credit

582500 Tax Revenue Accrual Adjustment - Estate and Gift Credit

582600 Tax Revenue Accrual Adjustment - Customs Credit

583000 Contra Revenue for Taxes - Not Otherwise Classified Debit

583100 Contra Revenue for Taxes - Individual Debit

583200 Contra Revenue for Taxes - Corporate Debit

583300 Contra Revenue for Taxes - Unemployment Debit

583400 Contra Revenue for Taxes - Excise Debit

583500 Contra Revenue for Taxes - Estate and Gift Debit

583600 Contra Revenue for Taxes - Customs Debit

589000 Tax Revenue Refunds - Not Otherwise Classified Debit

589100 Tax Revenue Refunds - Individual Debit

589200 Tax Revenue Refunds - Corporate Debit

589300 Tax Revenue Refunds - Unemployment Debit

589400 Tax Revenue Refunds - Excise Debit

589500 Tax Revenue Refunds - Estate and Gift Debit

589600 Tax Revenue Refunds - Customs Debit

590000 Other Revenue Credit

590900 Contra Revenue for Other Revenue Debit

591900 Revenue and Other Financing Sources - Cancellations Debit

591910 Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government

Credit

592100 Valuation Change in Investments - Exchange Stabilization Fund 

(ESF)

Credit

592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

Credit

592300 Valuation Change in Investments - Beneficial Interest in Trust Credit

599000 Collections for Others - Statement of Custodial Activity Debit

599100 Accrued Collections for Others - Statement of Custodial Activity Debit

599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Debit

599400 Offset to Non-Entity Accrued Collections - Statement of Changes 

in Net Position

Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 20 December 2021

599700 Financing Sources Transferred In From Custodial Statement 

Collections

Credit

599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government

Debit

600000 EXPENSES

610000 Operating Expenses/Program Costs Debit

615000 Expensed Asset Debit

619000 Contra Bad Debt Expense - Incurred for Others Credit

619900 Adjustment to Subsidy Expense Credit

631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Debit

632000 Interest Expenses on Securities Debit

633000 Other Interest Expenses Debit

633800 Remuneration Interest Debit

634000 Interest Expense Accrued on the Liability for Loan Guarantees Debit

640000 Benefit Expense Debit

650000 Cost of Goods Sold Debit

660000 Applied Overhead Credit

661000 Cost Capitalization Offset Credit

671000 Depreciation, Amortization, and Depletion Debit

672000 Bad Debt Expense Debit

673000 Imputed Costs Debit

679000 Other Expenses Not Requiring Budgetary Resources Debit

679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees 

Credit

680000 Future Funded Expenses Debit

685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Debit

690000 Non-Production Costs Debit

700000 GAINS/LOSSES/MISCELLANEOUS ITEMS

GAINS

711000 Gains on Disposition of Assets - Other Credit

711100 Gains on Disposition of Investments Credit

711200 Gains on Disposition of Borrowings Credit

717100 Gains on Changes in Long-Term Assumptions - From Experience Credit

717200 Losses on Changes in Long-Term Assumptions - From 

Experience

Debit

718000 Unrealized Gains Credit

718100 Unrealized Gain - Exchange Stabilization Fund (ESF) Credit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 21 December 2021

719000 Other Gains Credit

719090 Gains on International Monetary Fund Assets Credit

719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Credit

LOSSES

721000 Losses on Disposition of Assets - Other Debit

721100 Losses on Disposition of Investments Debit

721200 Losses on Disposition of Borrowings Debit

727100 Gains on Changes in Long-Term Assumptions Credit

727200 Losses on Changes in Long-Term Assumptions Debit

728000 Unrealized Losses Debit

728100 Unrealized Losses - Exchange Stabilization Fund (ESF) Debit

729000 Other Losses Debit

729090 Losses on International Monetary Fund Assets Debit

729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Debit

729200 Other Losses From Impairment of Assets Debit

MISCELLANEOUS ITEMS

730000 Extraordinary Items Credit

740000 Prior-Period Adjustments Due to Corrections of Errors Credit

740100 Prior-Period Adjustments Due to Changes in Accounting 

Principles

Credit

740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Credit

750000 Distribution of Income - Dividend Debit

760000 Changes in Actuarial Liability Debit

771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments Debit

800000 MEMORANDUM

801000 Guaranteed Loan Level Debit

801500 Guaranteed Loan Level - Unapportioned Credit

802000 Guaranteed Loan Level - Apportioned Credit

804000 Guaranteed Loan Level - Used Authority Credit

804500 Guaranteed Loan Level - Unused Authority Credit

805000 Guaranteed Loan Principal Outstanding Debit

805300 Guaranteed Loan New Disbursements by Lender Credit

806500 Guaranteed Loan Collections, Defaults, and Adjustments Debit

807000 Guaranteed Loan Cumulative Disbursements by Lenders Credit

809100 Partial or Early Cancellation of Authority Credit

809200 Offset for Partial or Early Cancellation of Authority Debit
Part 2 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-04 I CA - 22 December 2021

880100 Offset for Purchases of Assets Credit

880200 Purchases of Property, Plant, and Equipment Debit

880300 Purchases of Inventory and Related Property Debit

880400 Purchases of Assets - Other Debit